This paper evaluates the role of information technology and how it affects internal audit process in the
organization. The study also stresses on the global trend of adopting IT system (software/ hardware) in
producing a more controlled environment in delivering the auditing process. It also constitutes on how
IT affects internal control (control environment, risk assessment, control activities, information and
communication and monitoring) and provides guidelines and best practices in evaluating techniques
available to effectively perform auditing tasks internally. It also addresses how technology, Information
system (IS) and electronic data processing (EDP) have changed the way organizations conduct its
business, promoting operational efficiency and aid decision-making. It also spotlights many aspects of
IT risks and controls and highlights whether the right people are overseeing IT risks to the degree they
should. It demonstrates the impact of technology convergence on the internal control mechanism of an
enterprise. It emphasizes that the auditor also has a...